S. 2380 · 110th Congress
A bill to amend the Internal Revenue Code of 1986 to modernize the application of the subpart F rules to computer software, to expand the subpart F de minimis rule, and to extend certain expiring provisions.
- Stage
- In committee
- Sponsor
- Gordon Smith
- Introduced
- 2007-11-16
- Latest action
- 2007-11-16 · Introduced in Senate
Subjects
Taxation
Commerce
Taxation of foreign income
Science, Technology, Communications
Finance and Financial Sector
Income tax
Foreign Trade and International Finance
Foreign corporations
Foreign banks and banking
Tax exemption
Computer software
Stockholders
Leases
Rent
Insurance
Holding companies